第一章　台灣股票上櫃公司 財務報表資料庫簡介

　

1.4金控股合併報表(OTCCOMPO.bnk)之「開頭字母」與「項目名稱英文縮寫」

(四) 損益表 (Income Statement， 開頭字母 I， 共 24 項)

單位: 新台幣千元
(66) INTR：利息收入 (Interest Revenue)
(67) INTE：利息費用 (Interest Expense)
(68) INTN：利息淨收益 (Interest Income (Net))
　 註：(68)=(66)-(67)
(69) FEE： 手續費及佣金淨收益 (Service Fee Revenue & Commission (Net))
(70) INSR：保險業務淨收益 (Insurance Revenue (Net))
(71) FIAL：透過損益按公允價值衡量之金融資產及負債(損)益 (Gains or Losses on Finacial Assets (Liabilities) at Fair Value through Profit or Loss)
(72) REFI：備供出售金融資產之已實現損益 (Realized Gain or Loss on Available-for-sale Financial Assets)
(73) ASSO：採用權益法認列之關聯企業及合資損益之份額 (Share of Profit of Associates Accounted for Using Equity Method)
(74) GLINV：投資性不動產(損)益 (Gain or Loss on Investment Property )
(75) XGL：兌換損益 (Foreign Exchange Gain or Loss )
(76) AIMP： 資產減損損益 (Loss on Asset Impairment)
(77) OREV：其他非利息淨損益 (Other Revenue except for Interest Income)
(78) NREV：淨收益 (Net Revenue)
　 註：(78)=(67)+(68)+(69)+(70)+(71)+(72)+(73)+(74)+(75)+(76)+(77)
(79) BAD：呆帳費用及保證責任準備提存 (Bad Debt Expense & Guarantee Liability Provisions)
(80) PROV：保險負債準備淨變動 (Net Change in Provisions for Insurance Liabilities)
(81) OE：營業費用 (Operating Expenses)
(82) BTAX：繼續營業部門稅前淨利 (Income Before Income Tax from Continuing Operations)
　 註：(82)=(78)-(79)-(80)-(81)
(83) TAX：所得稅費用 (Income Tax Expense)
(84) NICO：繼續營業部門合併淨利 (Consolidated Net Income from Continuing Operations)
　 註：(84)=(82)-(83)
(85) DISC：停業單位損益 (Income (Loss) from Discontinued Operation )
(86) CNI：合併總損益 (Consolidated Net Income)
　 註：(86)=(84)+(85)
(87) CNIS：歸屬予母公司業主 (Consolidated Net Income Attributed to Stockholders of the Company)
(88) CNIM：歸屬予非控制權益 (Consolidated Net Income Attributed to Non-controlling Interest)
(89) EPS：每股盈餘(元) (Earnings Per Share)